Our Rates

Effective 1/30/17

OUR RATES

Initial Consultation

No charge unless retained

Basic Estate Plan - Single Person
Will, Durable Power of Attorney, Living Will, Health Care Proxy, and HIPAA Release
(Trust not included)

$1,500.00

Basic Estate Plan - Married Couple
Wills, Durable Powers of Attorney, Living Wills, Health Care Proxies, and HIPAA Releases
(Trust not included)

$2,500.00

Revocable Trust Plan - Single Person
Single Revocable Trust, Pourover Will, Durable Power of Attorney, Living Will, Health Care Proxy, HIPAA Release and one real estate Deed (no title examination undertaken).

$3,500.00

Revocable Trust Plan - Married Couple
Family Plan – Two Revocable Trusts (with marital and bypass shares), Pourover Wills, Durable Powers of Attorney, Living Wills, Health Care Proxies, HIPAA Releases and one real estate Deed (no title examination undertaken).

$6,000.00

Joint Revocable Trust Plan - Married Couple (Moderate Estates)
Single Joint Revocable Trust for married couples (with marital and bypass shares), Pourover Wills, Durable Powers of Attorney, Living Wills, Health Care Proxies, HIPAA Releases and one real estate Deed (no title examination undertaken).

$5,000.00

Irrevocable Medicaid Trust Plan - Single Person
Single Irrevocable Trust, Pourover Will, Durable Power of Attorney, Living Will, Health Care Proxy, HIPAA Release and one real estate Deed (no title examination undertaken).

$5,000.00

Irrevocable Medicaid Trust Plan - Married Couple
Family Plan – Two Irrevocable Trusts (with marital and bypass shares), Pourover Wills, Durable Powers of Attorney, Living Wills, Health Care Proxies, HIPAA Releases and one Deed (no title examination undertaken). This does not include other asset transfers which will be quoted separately in each case.

$6,000.00

Joint Irrevocable Medicaid Trust Plan - Married Couple (Moderate Estates)
Single Joint Irrevocable Trust for married couples, Pourover Wills, Durable Powers of Attorney, Living Wills, Health Care Proxies, HIPAA Releases and one real estate Deed (no title examination undertaken).

$5,000.00

Deeds
Does not include recording fees. No title examination will be conducted unless subject to a separate engagement.

$350.00

Nominee/Realty Trust
Includes Schedule of Beneficiaries and related documents.

$750.00

Codicils and Trust Amendments

Quoted on a case by case basis

Medicaid Application
Fair Hearing to be quoted separately.

$14,000.00

Irrevocable Life Insurance Trust or Irrevocable Second to Die Life Insurance Trust
Includes preparation of initial gift letters and obtaining Employer Identification Number (EIN).

$5,000.00

Crummey Notices for Annual Exclusion Gifts (includes notices to 4 beneficiaries).
Each additional Crummey Notice is $75.00.

$600.00

Qualified Personal Residence Trust (QPRT) (Does not include deed preparation, administration of trust or gift tax return preparation.)

$5,000.00*

Grantor Retained Annuity Trust (GRAT) or Grantor Retained Uni Trust (GRUT) (Does not include asset transfer documentation, administration of trust or gift tax return preparation.)

$5,000.00*

Charitable Lead Trust
(Does not include asset transfer documentation, administration of trust or gift tax return preparation.)

Quoted on a case by case basis.

Private Foundation
Includes IRS Determination Letter.

$7,500.00*

Gift Tax Returns
(Does not include valuations.)

Quoted on a case by case basis.

Incorporation
Massachusetts incorporations for up to two shareholders. Does not include filing fee, recording fees, valuation or asset transfer documentation. Non-Massachusetts incorporations quoted separately.

$2,500.00*

Limited Liability Company (LLC)
Massachusetts LLCs for up to two members. Does not include filing fee, recording fees, valuation or asset transfer documentation. Non-Massachusetts LLCs quoted separately.

$2,500.00*

Corporate and Limited Liability Company (LLC) - Annual Meeting Minutes
Does not include filing fees.

$750.00

Family Limited Partnership (FLP)
Does not include filing fee, recording fees, valuation or asset transfer documentation.

$ 5,000.00*

Delaware Series Limited Liability Company (DE Series LLC)
Delaware LLCs for up to two properties. Does not include filing fee, recording fees, valuation or asset transfer documentation.

$5,000.00*

Buy/Sell Agreement
For two owners with adjusted book value as valuation.

$5,000.00*

Split Dollar Agreement

$ 1,500.00*

Employment Contract

$3,500.00*

Deferred Compensation Agreement

$3,500.00*

Pre-nuptial Agreements

$5,000.00*

Probate Administration

Quoted on a case by case basis.

Trust Administration

Quoted on a case by case basis.

Probate Litigation

Hourly

Shareholder Litigation

Hourly

General Business/Tax Litigation

Hourly

*Base fee for a working draft of agreement based on meeting. Review and revisions will be billed separately.

All prices quoted above are based on the absence of any unusual circumstances and DO NOT include recording charges, filing fees or title research.

Hourly Rates:
Leo J. Cushing, Partner: $495 per hour
Managers: $325 - $350 per hour
Associates: $225 - $295 per hour
Paralegals: $195 per hour